Gray v. Kettell
Massachusetts Supreme Judicial Court
[* 161] * This was an action of trespass, brought against the defendants for illegally assessing the plaintiff, whereby his property was seized, &c., and it was submitted to the decision of the Court, upon the following facts stated and agreed by the parties.
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[* 161] * This was an action of trespass, brought against the defendants for illegally assessing the plaintiff, whereby his property was seized, &c., and it was submitted to the decision of the Court, upon the following facts stated and agreed by the parties. The defendants were assessors for the town of Charlestown, duly chosen and sworn for the year 1813. On the first day of September in that, year, they assessed a State, county, and town tax upon the inhabitants of Charlestown, and others liable, &c. The plaintiff, on the first day of May in that year, was, and ever since has been, an…
1Opinion of the CourtParker, C. J.
By the fifth section of the tax act, for the year 1813, it is enacted, that, “ for such goods, wares, and merchandise, or other stock in trade, ships, and vessels, as are sold, used, or improved in the towns, districts, or plantations other than where the owners thereof may dwell, such owners shall be respectively taxed therefor in such town, district, or plantation, or other place, and not where they dwell or have their home.”†
The property, for which the plaintiff in this action was assessed by the defendants, being of the description mentioned.in said act, and being within the limits of the…
2Cases cited2 opinions
- Salem Iron Factory Co. v. Inhabitants of DanversMassachusetts Supreme Judicial Court · 1813
- Little v. GreenleafMassachusetts Supreme Judicial Court · 1810
3Cited by1 opinion
- Hittinger v. Inhabitants of WestfordMassachusetts Supreme Judicial Court · 1883